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Showing 4151–4160 of 40093 articles for “Art. 1843-3 · C. civ. Art. 1844-7”
Before carrying out audit operations, auditors declare to the High Council or, in the event of delegation, to the Compagnie nationale des commissaires aux comptes, that they are not in a situation of…
The period defined in the second paragraph of article L. 821-14 is set at four months from the request or initiative mentioned in the first paragraph of the same article. The period referred to in the…
The audits referred to in Article L. 821-9 are carried out at least every six years, in accordance with the guidelines, framework and procedures defined by the Haut conseil du commissariat aux comptes…
The auditor provides the statutory auditor with a preliminary report setting out the audit operations carried out and their results, so that the statutory auditor can submit its observations within on…
Pursuant to
Decisions that exceed the powers of the managing partners are taken by the partners meeting at a general meeting. The general meeting is held at least once a year. It is also convened when several mem…
The liquidator shall inform the High Council of the closure of the liquidation.
Company shares representing a cash contribution must be paid up, at the time of subscription, by at least half of their nominal amount. The surplus must be paid up, in one or more instalments, either…
Two or more commissaires aux comptes (statutory auditors) may form a société civile professionnelle (professional partnership) between themselves, for the joint practice of their profession. Such a pa…
All deliberations at the meeting give rise to the drawing up of minutes signed by the members present, which contain, in particular, the date and place of the meeting, the items on the agenda, the ide…
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